Suppan Company manufactures a variety of tools and industrial equipment. The company operates through three divisions. Each division is an investment center. Operating data for the Home Division for the year ended December 31, 2014, and relevant budget data are as follows. Actual Comparison with Budget Sales $1,400,190 $100,590 favorable Variable cost of goods sold 674,500 55,810 unfavorable Variable selling and administrative expenses 124,100 25,560 unfavorable Controllable fixed cost of goods sold 169,910 On target Controllable fixed selling and administrative expenses 80,400 On target Average operating assets for the year for the Home Division were $2,000,900 which was also the budgeted amount.Prepare a responsibility report for the Home Division